摘要自的十八大以来，我国经济正从高速增长转变为中高速增长，这是今后一段时期内中国经济发展的新常态。在新常态的经济发展模式下，潜藏在企业生产经营活动中的各种财务风险也随之浮现出来，因此，管理和控制企业财务风险将面临重大的挑战。如何正确认识财务风险；提升识别、管理与控制财务风险的能力；增强预警防范机制的效能是当下十分重要的研究课题。本文阐述了公司财务风险及其控制相关的基本理论，结合新常态下中小企业的案例，运用定性识别和定量识别的方法分析企业财务风险，找出财务风险的成因和所存在的问题，并提出相应的控制措施和改进意见。81965

毕业论文关键词：经济新常态；财务风险；风险成因；控制措施

Research on Small and Medium-sized Private Enterprise Finance Risk Control

Abstract Since the 18th national congress of the communist party of china，china will maintain stable economic growth at moderate to high rate in the next couple of years。 Standing from the point of view of current new normal economy, financial risks that hidden deeply within production and operations are gradually materializing。 Therefore, the ability to effectively manage and control companies’ financial risk is a major challenge under the perspective of the new normal economy; also the understanding, identification, monitoring and management of financial risks and its influencing factors are fundamentally important research topics as well。 Under the “new normal economy” view, this paper expounds the basic theories related to management and controlling of the company financial risks, studies the development of small to medium sized company in China, and analyzes the reasons for the formation of their financial risks, also introduces some advanced financial risk identification and measurement method,based on these，qualitative identification and quantitative identification method is used to analysis of the financial risks of enterprise, to find out the causes of the financial risk and the existing problems, and puts forward the corresponding control measures and suggestions for improvement。 

Key Words：New Normal Of Economic；Financial Risk；Cause of Risk；Control Measures

目   录

0 引言 1

1 绪论 1

1。1 研究背景与研究意义 1

1。2 国内外研究现状 2

1。3 论文研究内容 3

1。4 研究方法和创新点 3

2 财务风险及其控制的基本理论 4

2。1 财务风险的概念 4

2。2 财务风险的种类 5

2。3 财务风险的特征 6

2。4 财务风险的成因分析 7

2。5 财务风险的理论基础 9

2。5。1 委托代理理论 10

2。5。2 MM资本结构理论 10

2。5。3 投资组合理论 11

3 企业财务风险的识别 11

3。1 财务风险的定性识别 11

3。1。1 四阶段症状分析法 11

3。1。2 管理评分法 12

3。1。3 财报观察法 13

3。2 财务风险的定量识别